Professional Documents
Culture Documents
Producto
Molino de Carne
Lavaplatos Industrial
Mezn de acero
Vidal
141,000.00
Valentino
188,000.00
Bs.
Vidal
51,000.00
Valentino
0.00
TOTAL
380,000.00
Ingredientes
Pulpa de Pescado (Surimi)
Hielo
Manteca Vegetal
Sal
Almidn (Maizina)
Protena de Soya
Ajo Molido
Pimienta Molida
Clara de Huevo
Sorbato de Potasio
Tripolifosfato
Cebolla en Polvo
Azcar
Cantidades
225 grs.
260 grs.
200 grs.
40 grs.
170 grs.
70 grs.
32 grs.
32 grs.
438 grs.
4 grs.
10 grs.
20 grs.
20 grs.
Und. de
Medida
Kg
Hielo
Kg
Manteca Vegetal
Kg
Sal
Kg
Almidn
Kg
Protena de Soya
Kg
Ajo Molido
Kg
Pimienta Molida
Kg
Huevo de Gallina
Und.
Sorbato de Potasio
Kg
Tripolifosfato
Kg
Cebolla en Polvo
Kg
Azcar
Kg
Und.
Hilo Pabilo
Mts.
Empaques (6 x 8 pulgadas)
Und.
Und.
Und.
Total
112.5
Hielo
130
Manteca Vegetal
100
Sal
20
Almidn
85
Protena de Soya
35
Ajo
16
Pimienta
16
Huevo de Gallina
219
Sorbato de Potasio
Tripolifosfato
Cebolla
10
Azcar
10
14,700.00
121.50
1,786,050.00
120.00
140.40
16,848.00
4,500.00
108.00
486,000.00
475.00
21.60
10,260.00
5,750.00
91.80
527,850.00
10,000.00
37.80
378,000.00
20,340.00
17.28
351,475.20
24,860.00
17.28
429,580.80
177.00
3,240.00
573,480.00
17,340.00
2.16
37,454.40
5,630.00
5.40
30,402.00
25,000.00
10.80
270,000.00
1,700.00
10.80
18,360.00
26.00
6,000.00
156,000.00
115.00
605.00
69,575.00
208.00
1,200.00
249,600.00
300.00
1,200.00
360,000.00
860.00
60.00
51,600.00
5,802,535.40
1 Kilo de Mezcla
Kgs.
grs.
Kgs.
0.113
225
0.225
0.130
260
0.260
0.100
200
0.200
0.020
40
0.040
0.085
170
0.170
0.035
70
0.070
0.016
32
0.032
0.016
32
0.032
5,801,447.00
0.219
438
0.438
0.002
0.004
0.005
10
0.010
0.010
20
0.020
0.010
20
0.020
1,088.40
reas
Personal
Gerencia General
Contabilidad
Almacn
Ventas
1
1
1
1
Produccin
Control de Calidad
1
10
Energa Electrica
Agua
Gas
Depreciacin Maquinarias y Equipos
Cargo
Gerente General
Contador
Almacenista
Vendedor
1 Supervisor
4 Operarios
Supervisor
800,000.00
10,000.00
40,000.00
1,263,333.00
2,113,333.00
Sueldo Base
Mensual
1,800,000.00
1,200,000.00
600,000.00
800,000.00
1,000,000.00
2,048,000.00
800,000.00
8,248,000.00
Beneficios de Ley
Vacaciones
75,000.00
50,000.00
25,000.00
33,333.00
41,667.00
85,333.00
33,333.00
343,667.00
Bono Vacacional
35,000.00
23,333.00
11,667.00
15,556.00
19,444.00
39,822.00
15,556.00
160,378.00
Utilidades
75,000.00
50,000.00
25,000.00
33,333.00
41,667.00
85,333.00
33,333.00
343,667.00
Bono de Alim.
178,600.00
178,600.00
178,600.00
178,600.00
178,600.00
178,600.00
178,600.00
1,250,200.00
Aportes Patronales
SSO
SPF
LPH
9%
186,923.00
124,615.00
62,308.00
83,077.00
103,846.00
212,677.00
83,077.00
856,523.00
1%
20,769.00
13,846.00
6,923.00
9,231.00
11,538.00
23,631.00
9,231.00
95,169.00
2%
36,000.00
24,000.00
12,000.00
16,000.00
20,000.00
40,960.00
16,000.00
164,960.00
INCE
2%
36,000.00
24,000.00
12,000.00
16,000.00
20,000.00
40,960.00
16,000.00
164,960.00
Total
Asignacin
Mensual
2,443,292.00
1,688,395.00
933,497.00
1,185,130.00
1,436,762.00
2,755,317.00
1,185,130.00
11,627,523.00
Materiales Directos
1,786,050.00
16,848.00
486,000.00
10,260.00
527,850.00
378,000.00
351,475.20
429,580.80
573,480.00
37,454.40
30,402.00
270,000.00
18,360.00
Mano de Obra
Gerente General
Contador
Almacenista
Vendedor
1 Supervisor Produccin
4 Operarios
1 Supervisor Control de Calidad
Costos Indirectos de Fabricacin
Energa Electrica
Agua
Gas
Depreciacin Maquinarias y Equipos
Total
4,915,760.40
Unidades Producidas
Costo Unitario de Produccin
Costos Primos
Mano de Obra
Directa
Materiales
Indirectos
Mano de Obra
Indirecta
156,000.00
69,575.00
249,600.00
360,000.00
51,600.00
1,436,762.00
2,755,317.00
1,185,130.00
4,192,079.00
9,107,839.40
886,775.00
1,185,130.00
s Indirectos de Fabricacin
Otros Costos
Indirectos de Fab.
Total Costos
Indirectos de Fab.
indirectos
Total Costos de
Produccin
800,000.00
10,000.00
40,000.00
1,263,333.00
2,113,333.00
4,185,238.00
13,293,077.40
6,000.00
2,215.51
Ventas
Sueldo del Vendedor
Mantenimiento del Vehculo de Reparto
Depreciacin del Vehculo de Reparto
Publicidad y Propaganda
Viticos
Totasl Gastos de Ventas
2,443,292.00
1,688,395.00
933,497.00
83,333.00
66,667.00
20,000.00
200,000.00
120,000.00
33,333.00
250,000.00
300,000.00
50,000.00
6,188,517.00
1,185,130.00
200,000.00
170,000.00
750,000.00
100,000.00
2,405,130.00
8,593,647.00
13,293,077
8,593,647
21,885,637
Descripcin
Galpn
Emulsificadora
Molino
Embutidora
Balanza
Utensilios de Cocina
Empacadora al Vaco
Mesa de Acero Inoxidable
Hidroneumatico
Filtro Industrial
Tanque Cisterna
Cava Cuarto
Vehiculo
Equipos de Computacin
Mobiliario
Aire Acondicionado (18.000 btu)
Sub-Total
Patente de Industria y Comercio
Sub-Total
Total
Cant.
1
1
1
1
1
1
1
3
1
1
1
1
1
2
4
1
Costo
80,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
800,000.00
2,000,000.00
8,500,000.00
4,500,000.00
4,000,000.00
2,000,000.00
15,000,000.00
4,000,000.00
27,000,000.00
5,000,000.00
4,000,000.00
1,200,000.00
173,000,000.00
2,000,000.00
2,000,000.00
Vida til
20
360,000
360,000
360,000
5
5
5
5
5
5
5
5
5
5
5
5
Depreciacin Anual
Depreciacin
Mensual
Produccin
Aos
Unidades
Unidades
Unidades
Aos
Aos
Aos
Aos
Aos
Aos
Aos
Aos
Aos
Aos
Aos
Aos
4,000,000.00
13.89
13.89
13.89
160,000.00
400,000.00
1,700,000.00
900,000.00
800,000.00
400,000.00
3,000,000.00
800,000.00
5,400,000.00
1,000,000.00
800,000.00
240,000.00
333,333.33
83,333.00
83,333.00
83,333.00
13,333.33
33,333.33
141,666.67
75,000.00
66,666.67
33,333.33
250,000.00
66,666.67
450,000.00
83,333.33
66,666.67
20,000.00
333,333.33
83,333.00
83,333.00
83,333.00
13,333.33
33,333.33
141,666.67
75,000.00
66,666.67
33,333.33
250,000.00
66,666.67
1,883,332.33
33,333.00
33,333.00
1,263,332.33
Aos
19,600,041.67
400,000.00
400,000.00
1,263,332.33
Administracin
Venta
450,000.00
83,333.33
66,666.67
20,000.00
170,000.00
33,333.00
33,333.00
450,000.00
203,333.00
450,000.00
Costo Materiales
Directos
Pulpa de Pescado (Surimi)
Hielo
Manteca Vegetal
Sal
Almidn
Protena de Soya
Ajo Molido
Pimienta Molida
Huevo de Gallina
Sorbato de Potasio
Tripolifosfato
Cebolla en Polvo
Azcar
1,786,050.00
16,848.00
486,000.00
10,260.00
527,850.00
378,000.00
351,475.20
429,580.80
573,480.00
37,454.40
30,402.00
270,000.00
18,360.00
Total
4,915,760.40
4,914,672.00
1,088.40
Inventario Final
Compra de
Materiales
Directos
893,025.00
8,424.00
243,000.00
5,126.00
263,925.00
189,000.00
175,738.00
214,790.00
286,200.00
18,727.00
15,201.00
135,000.00
9,180.00
2,679,075.00
25,272.00
729,000.00
15,386.00
791,775.00
567,000.00
527,213.20
644,370.80
859,680.00
56,181.40
45,603.00
405,000.00
27,540.00
2,457,336.00
7,373,096.40
Movimiento
Inventario Inicial
Produccin
Ventas
Inventario Final
Entradas
Salidas
Stock
Costo Unitario
Unidades
0
6,000
6,000
4,000
2,000
0.00
2,215.33
2,215.33
2,215.33
Costo Total
13,291,980.00
-8,861,326.00
4,430,654.00
Costo de
Fabricacin
21,885,637.00
Margen de Ganancia
Inflacin Estimada del Ao:
Unidades
Producidas
(Paquetes)
Costo Unitario de
Fabriacin
(Paquetes)
Margen de
Ganancia
Precio de Venta
1,200
18,238.03
44%
26,262.76
22%
18%
Unidades
Vendidas
Unidades por
Paquetes
4,000
800
21,004,375.00
CHORITEOC.A.
ESTADO DE COSTOS DE LOS BIENES MANUFACTURADOS
DEL 01-04-2007 AL 30-04-2007
(Expresado en Bolvares)
CTURADOS
0.00
7,373,096.40
7,373,096.40
2,457,336.00
ndirectos
s de Fabricacin
to Total de Manufactura
4,915,760.40
4,192,079.00
886,775.00
1,185,130.00
2,113,333.00
4,185,238.00
13,293,077.40
###
1,088.40
CHORITEO C.A.
ESTADO DE INGRESOS
DEL 01-04-2007 AL 30-04-2007
(Expresado en Bolvares)
Ventas
Costos de los Artculos Vendidos
Inventario Inicial
Mas: Costo de los Artculos Manufacturados
Artculos Disponibles para la Venta
Menos: Inventario Final de Artculos Terminados
Costo de los Artculos Vendidos
Utilidad Bruta
Gastos Administrativos y de Ventas
Gastos de Ventas
Gastos de Administracin
Total Gastos Administrativos y de Ventas
Utilidades Netas Antes de Impuestos
s
Venta
nados
os
21,004,375.00
0.00
13,293,077.40
13,293,077.40
-4,430,663.00
8,862,414.40
12,143,049.00
2,405,130.00
6,188,517.00
y de Ventas
8,593,647.00
s Antes de Impuestos
3,549,402.00